Tax Court of Canada Act
14 (1) Subject to the rules of Court, any judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the judge so sits or acts, that judge constitutes the Court.
Marginal note:Arrangements to be made by Chief Judge
(2) Subject to the rules of Court, all such arrangements as may be necessary or proper for the transaction of the business of the Court, and the assignment from time to time of judges to transact such business, shall be made by the Chief Judge.
Marginal note:Hearing in different places
(3) A proceeding before the Court may, by order of the Court, be heard partly at one place and partly at another.
- R.S., 1985, c. T-2, s. 14
- R.S., 1985, c. 51 (4th Supp.), s. 5
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